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Taxation of Capital Gains With Deferred Realization

Author

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  • Coyne, Christopher
  • Fabozzi, Frank J.
  • Yaari, Uzi

Abstract

Examines accepted methods of calculating the effect of deferred realization on the effective rate of capital gains tax paid by common shareholders. Proposes a valuation-based method that is designed for growth stocks where gains are accrued gradually and realized in lump sums.

Suggested Citation

  • Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi, 1989. "Taxation of Capital Gains With Deferred Realization," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(4), pages 475-485, December.
  • Handle: RePEc:ntj:journl:v:42:y:1989:i:4:p:475-85
    DOI: 10.1086/NTJ41788815
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    File URL: https://doi.org/10.1086/NTJ41788815
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    Cited by:

    1. Klein, Peter, 1999. "The capital gain lock-in effect and equilibrium returns," Journal of Public Economics, Elsevier, vol. 71(3), pages 355-378, March.
    2. Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi, 1991. "Effective Capital Gains Tax Rates: A Reply," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 105-107, March.
    3. José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España, number 46.
    4. Coyne, Christopher & Fabozzi, Frank J. & Yaari, Uzi, 1991. "Effective Capital Gains Tax Rates: A Reply," National Tax Journal, National Tax Association, vol. 44(1), pages 105-07, March.

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